9911796707
TMI Blog2015 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994. If the view expressed by the Revenue is accepted then every delay in payment will attract penalties and provisions, regarding non issuance of show cause notice when entire service tax and interest is paid, will become redundant. There is no evidence in the show cause notice indicating that there was any suppression on the part of the appellant with intention to evade payment of tax. The entire service tax was paid by the appellant, along with interest, before the issue of show cause notice. Accordingly, it is held that order of the lower authorities regarding imposition of penalties under Section 76 and 78 of the Finance Act, 1994 is required to be set-aside. So far as denial of cenvat credit is concerned, it is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks of accounts and no evidence has been adduced in the show cause notice to bring out the intent to evade payment of tax. That the returns were filed belatedly and interest was also paid along with late fees prescribed. That all the service tax and interest was paid before issue of show cause notice. He relied upon the following case laws:- (a) Darmanian Enterprises vs. CCE, Jhalandar - [2008 (11) STR 463 (Tri. Del.)] (b) Kaliappa Gounder Thirumana Mandapam vs. CCE, Coimbatore - [2008-TMI9-30467-CESTAT, Chennai] (c) Shanti casting Works vs. CCE, Coimbatore - [2009 (15) STR 219 (Tri. Chennai)] (d) Electro World vs. CCE, Chandigarh - [2010 (18) STR 425 (Tri. Delhi.)] (e) Amrish Enterprises vs. CCE, Rajkot - Order No. A/1018/WZB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE, Daman (supra), this very bench on similar facts has held as follows:- 5. It is undisputed that the appellant herein had filed service tax returns for the period 2005 to 2008. It is also undisputed that during the relevant period, the appellant has not discharged the entire amount of the service tax lower authorities confirming the amount of recovery of the interest seems to be correct as per the provisions of Finance Act, 1994. To that extent, the appeal filed by the appellant is rejected. As regards the penalty imposed under Section 76, I find that the appellant had given a reasonable cause due to slow down in the realty sector during the material period they were unable to pay the amount of service tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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